I realize that some of you pay taxes and some don't for one reason or another....and that's fine

The question I would like to have answered is: Are there (and what are they) taxes on making (fuel) biodiesel at home?

I've 'heard' there's no tax if you produce less then 400 gallons in a (calendar) quarter (3 month period).  And not over 1600 gallons/year.  I have never found a legit source for information.

I searched PA's Dept of Rev. website and can't find anything that specifically states 'Biodiesel' or Alternative Diesel.  There are some areas that do specifically exclude Alternative Fuels (ie: no tax). 

Liquid Fuels and Fuels Taxes : http://www.revenue.state.pa.us/revenue/cwp/view.asp?A=11&Q=48821

Alternative Fuels Tax http://www.revenue.state.pa.us/revenue/cwp/view.asp?A=11&Q=48870

 I'd like to have my ducks in a row in case I am asked or approached with this question.

 Thanks,

Justluckey (Northeast PA)

As far as road taxes go, in PA contact Frank Brenneman at 717-783-1563. He is the person to talk to regarding road tax on homemade biodiesel. He told me that I have to fill out the "Application for Liquid Fuels and Fuels Tax Permit" as a Class 3 "Wholesaler of fuels (diesel & kerosene) only". He said the application is not geared toward home brewers, so just fill it out the best you can. Send it into the state with a cover letter explaining what you are doing and put Frank Brenneman's name somewhere on it.

He said I am required to to pay the $0.381 per gallon tax for 1000 gallons up front ($381.00) sent in with the application. At the end of the year you will be reimbursed for the tax difference between how much BD you made and 1000 gallons. For making over 1000 in a year you will have to contact him. I don't make that much so I didn't ask him about the rules there.

He also said that someone from the tax office will set up and appointment to come out to see your set-up. He said this is for tax related reasons only and has nothing to do with DEP, EAP or anything like that, which is my biggest concern.

yeah trust the government they're looking out for your best interests

Interesting info.  Thanks.

I googled his name and found this:

Pennsylvania Department of Revenue

Function:	FTA Uniformity
Name:	Frank Brenneman
Title:	Revenue Research Analyst
Email:	fbrenneman@state.pa.us
Phone:	717-783-1563
Fax:
Date:	09/12/2007
Notes:

What do I do if I don't make a profit on it and only use it for personal use. All that I see isthat its aimed towards people that make a profit on it like a company.

Even if you don't make $, you really should pay road taxes... does PA have a vehicle through which you can pay such taxes? 

I'd like to see the facts that give PA revenue dept jurisdiction over personal production of fuel for personal use. If you are making it for yourself then you cannot be classified as a wholesaler.  Just because someone says that someone else 'really should' do something in no way confers an obligation.  It is however a phrase that reeks of socialistic connotations.

freesoul:

It is however a phrase that reeks of socialistic connotations.

Highways and the majority of transportation infrastructure are indeed social projects. In many states (not sure about PA), they are paid for through fuel taxes. If you'd like to avoid using the public roadways to avoid fuel taxes, that's fair, but where will you drive?

On the sidewalk of course

 

 

Am I allowed to ride my bicycle on the roads?  how should I submit taxes for that?